Of course he is.
Check it out:

According to Americans for Tax Reform, President Obama will call for yet another tax on employers during tomorrow’s State of the Union speech at a time when the country still faces anemic job growth.

In his State of the Union speech on Tuesday night, President Obama will propose a net tax increase on American employers.

Dusting off a “corporate tax reform” plan from his 2012 campaign, the President will propose raising taxes on all employers while cutting rates for only the largest companies. Here’s how the plan works: